SRI A. RAMIREDDY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS appeal by the assessee is directed against the order of the CIT, Tirupati dated 27.3.2013 for A.Y. 2006 -07.

(2.) IN this case there was a delay of 376 days in filing the same before this Tribunal. The assessee filed a petition requesting the Tribunal to condone the delay on the reason that he had a bona -fide belief that he has to file appeal against the assessment order passed consequent to the order of the CIT passed u/s. 263 of Income -tax Act, 1961 and being so, he has waited till the date of passing of consequential order by the AO and the consequential order was passed by the ITO, Ward -2, Hindupur u/s. 143(3) r.w.s. 263 of the Act on 28.3.2013. Thereafter, he approached his Chartered Accountant to prepare appeal against the said consequential order. At that time it was advised to him by his CA that it is necessary to file appeal against the impugned order u/s. 263 of the Act passed by the CIT. Being so, he realised that earlier advice given by Sri K. Zabi ur Rahaman, ITP is wrong. Accordingly, he filed the present appeal before this Tribunal on 18.6.2013 with a delay of 376 days. The learned AR prayed that the delay may be condoned and the appeal may be admitted for adjudication on merit.

(3.) THE learned DR has not raised any serious objection for condoning the delay in filing the appeal.